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Waluyo Waluyo
Fakultas Hukum, Universitas Sebelas Maret, Surakarta.

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Pelaksanaan Pajak Alat-Alat Berat dan Alat-Alat Besar Berdasarkan Peraturan Gubernur Jawa Tengah Nomor 21 Tahun 2011 di Provinsi Jawa Tengah Anwar Nuruddin Falah; Waluyo Waluyo
Jurnal Discretie Vol 3, No 3 (2022): Jurnal Discretie
Publisher : Faculty of Law Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jd.v3i3.56398

Abstract

Penelitian ini bertujuan untuk mengetahui pelaksanaan pemungutan pajak alat-alat berat dan alat-alat besar pada Badan Pengelola Pendapatan Daerah (Bapenda) Provinsi Jawa Tengah. Penelitian ini merupakan penelitian hukum normatif  yang bersifat preskriptif dengan pendekatan penelitian menggunakan pendekatan perUndang-Undangan. Sumber data penelitian berasal dari sumber data primer dan sumber data sekunder. Sumber data primer, yaitu melalui wawancara dengan pejabat dari Kantor Badan Pengelola Pendapatan Daerah (Bapenda) Provinsi Jawa Tengah, sumber data sekunder yang digunakan berupa peraturan perUndang-Undangan, buku, jurnal, buku dan jurnal. Teknik analisis yang digunakan dalam penelitian ini menggunakan menggunakan metode silogisme. Hasil penelitian ini menunjukkan bahwa melalui Badan Pengelola Pendapatan Daerah (Bapenda) Provinsi Jawa Tengah tingkat ketaatan/kepatuhan wajib/obyek pajak dalam membayar pajak alat-alat berat dan alat-alat besar belum efektif, namun dalam penghitungan target dan realisasi penerimaan pajak alat-alat berat dan alat-alat besar dapat dikatakan efektif.
Implementation of the Principle of Transparency in Investment and One-Stop Integrated Services Ayu Amelia Widyawati; Waluyo Waluyo; Asianto Nugroho
Jurnal Discretie Vol 3, No 3 (2022): Jurnal Discretie
Publisher : Faculty of Law Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jd.v3i3.57141

Abstract

This study aims to determine the urgency of implementing one-stop integrated services, the driving and inhibiting factors of the Surakarta City DPMPTSP work program. This research is a normative legal research with a prescriptive attitude with a sociological juridical approach. The sources of legal materials used are primary legal materials and secondary legal materials that use literature studies for the technique of collecting legal materials, while the analysis technique of legal materials used is the syllogistic deduction method. The results of the study show that in its implementation it has implemented the principle of transparency in the one-stop integrated service process at DPMPTSP Surakarta City based on Article 3 of Surakarta Mayor Regulation Number 2 of 2019 which is a matter for the Regional Government to DPMPTSP Surakarta City, in general the implementation can be said to be good. The presence of DPMPTSP Surakarta is a breakthrough to improve service quality by applying the principle of transparency, as a form of bureaucratic reform towards good governance in Surakarta City. The driving factor based on the principle of geen bevoegdheid zonder verantwoordelijkheid, each permit giver can be held accountable for permits issued or rejected, so that the public or applicants can apply for legal protection. The Surakarta City Government's action in adapting the Job Creation Law, namely the PTSP Prima authority which is the highest category given to service providers or DPMPTSP whose assessment is based on several indicators including, institutional, delegation of authority, infrastructure, has been integrated with OSS. The inhibiting factors of the Surakarta DPMPTSP are the limited professional human resources, the reach of promotion and socialization through the Operations Support System, regarding the constraints of time certainty indicators that are not yet on target, because in surveys and field verification, DPMPTSP still involves other UPDs which sometimes not according to schedule, incomplete procurement of facilities and infrastructure, and operational car facilities only 2 official cars are available.